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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Commodities transaction tax imposed on sale of commodity derivatives, payable by sellers, with exclusions for agricultural commodities.</h1> Imposes a commodities transaction tax on taxable commodities transactions consisting of the sale of commodity derivatives, with the tax charged on the value of each transaction and payable by the seller from the commencement of the Chapter; the scope excludes agricultural commodities traded in recognised associations.

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